Skip to content
V2235-20 ·1 July 2020 ·consulta-vinculante Medium impact
Tax

Value swap and spin-off may qualify for special tax regime if conditions met

The DGT confirms that a value swap followed by a full spin-off may benefit from the special tax regime provided legal requirements are met and valid economic reasons exist.

In 6 key points

How it affects those involved

Companies considering a value swap and full spin-off may access a special tax regime under certain conditions.

Lifecycle

2020-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact